https://www.taxtmi.com/caselaws?id=87350 Molybdenum wire used in electric bulbs was treated as an eligible Modvat input because it was a technical necessity in manufacture and was consumed in the process, satisfying the "in or in relation to manufacture" requirement. The Tribunal held that the excluded expressions "apparatus", "appliance" and "tool" must be given their ordinary technical meaning, and that wire used in this way does not fall within those exclusions. Credit was therefore admissible and the departmental denial of Modvat credit was rejected. en-us Thu, 24 Apr 1997 00:00:00 +0530 Mon, 05 Sep 2011 14:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87350 Molybdenum wire used in electric bulbs was treated as an eligible Modvat input because it was a technical necessity in manufacture and was consumed in the process, satisfying the "in or in relation to manufacture" requirement. The Tribunal held that the excluded expressions "apparatus", "appliance" and "tool" must be given their ordinary technical meaning, and that wire used in this way does not fall within those exclusions. Credit was therefore admissible and the departmental denial of Modvat credit was rejected. Case-Laws Central Excise Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87350